IRS 2025: Everything you need to know to validate your invoices on time
Every year the same rush - and every year there are people who lose deductions because they did not validate their invoices in time. In 2026, the deadline ends on March 2 and, this time, you really should not miss it. We explain everything: how it works, what you need to do and how much you can recover for each expense category.
Note: we are talking about the IRS relating to 2025 income. If you haven't started yet, now is the time.
Why is this so important?
Validating invoices on the e-Fatura portal is what ensures that your expenses - from health, education, housing and much more - are included in tax deductions. Without this validation, the Tax Authority simply does not count these expenses, and the result is a smaller refund or even more tax to pay.
It's simple: the more correctly validated invoices, the more money back.
If you have questions about how to optimise your tax situation, our tax consulting team can help you maximise your deductions.
Deadline: March 2, 2026
The usual deadline is February 28, but as this year the month ends on a weekend, it moves to the next business day - Monday, March 2. By that date you need to:
- Confirm that all invoices have your tax number (NIF) associated
- Classify pending expenses in the correct category (health, education, restaurants, etc.)
- If you are self-employed: indicate whether each expense is personal, professional or mixed
After that date, you can no longer change anything. What is incorrectly classified or unconfirmed stays out.
Check our tax calendar so you don't miss any more important deadlines in 2026.
How to validate invoices? Step by step
The process is simpler than it seems. Follow these steps:
- Log into the Portal das Finanças (portaldasfinancas.gov.pt) with your NIF and password, or use the Digital Mobile Key
- Go to the e-Fatura area
- Check the invoices pending validation
- Associate each expense with the correct category
- Confirm that everything is registered
You can also use the e-Fatura app directly on your phone - especially useful if you have many invoices to review. And don't forget to validate the invoices of other members of your household, including dependants.
Have questions? You can contact the Tax Office Call Centre on (+351) 217 206 707, on weekdays between 9am and 7pm.
What counts for IRS and how much can you deduct?
Not all expenses give the right to a deduction, but many are surprisingly generous. Here is the summary with the limits for IRS 2026 (2025 income):
General family expenses
35% of the value, up to €250 per taxpayer (€500 for couples). Single-parent families deduct 45%, up to €335. Includes supermarket, electricity, telecommunications and other everyday expenses.
Health
15% of expenses, up to €1,000 per household. Consultations, exams, medicines and health insurance.
Education
30% of expenses, up to €800 (can rise to €1,000 with rents for displaced students). Tuition, textbooks and school fees.
Housing
15% of rents from registered contracts, up to €900. Or 15% of mortgage interest prior to 2011, up to €296.
Care homes and home support
25% of charges, up to €403.75.
VAT from invoice requests
15% of VAT paid on car repairs, restaurants, accommodation, hairdressers and vets, up to €250 per household. Public transport passes: 100% of VAT, within the same limit.
Important note: the overall deduction limits vary according to household income - higher incomes have lower ceilings. Households with three or more dependants benefit from a 5% increase per additional child.
Find out how much you can save with our tax savings simulator.
What happens if you miss the deadline?
No beating around the bush: you lose deductions. Invoices not validated or incorrectly classified simply do not enter the IRS calculation. In practice, this can mean:
- Lower refund than expected
- More tax to pay
- Possible fines for non-compliance
After the deadline, any correction has to be made through Annex H of the IRS declaration, which is more laborious and can delay the refund.
What happens after the validation deadline?
The IRS 2026 declaration submission takes place between April 1 and June 30. By then, the Tax Authority will have consolidated the information, so your room for manoeuvre will be much more limited if you haven't validated the invoices in time.
After submitting the declaration, the Tax Authority processes the assessment and communicates the refund amount - if you are entitled to one.
The conclusion is simple: validate your invoices before March 2, correctly classify each expense and claim everything that is rightfully yours.
Need support?
If you need help with your IRS or want to make sure you are taking advantage of all deductions, talk to us. Our accounting team is ready to support you throughout the process.
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